https://www.taxtmi.com/caselaws?id=81428 Imported fibre optic items with coloured flower-like attachments were analysed for tariff classification by reference to their physical character and intended use. Classification as artificial flowers under Heading 67.02 was rejected because the goods were not decorative ornaments resembling natural flowers, but components for fibre optic lamps. Classification as optical fibre bundles under Heading 90.01 was also rejected because the goods were specially shaped with decorative elements and were not mere bundles. The goods were treated as parts of other electric lamps under sub-heading 9405.99 read with 9405.40. The clearance issue under OGL was directed to be examined separately with reference to the SSI registration certificate. en-us Wed, 31 Jul 1991 00:00:00 +0530 Fri, 24 Jun 2011 15:43:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81428 Imported fibre optic items with coloured flower-like attachments were analysed for tariff classification by reference to their physical character and intended use. Classification as artificial flowers under Heading 67.02 was rejected because the goods were not decorative ornaments resembling natural flowers, but components for fibre optic lamps. Classification as optical fibre bundles under Heading 90.01 was also rejected because the goods were specially shaped with decorative elements and were not mere bundles. The goods were treated as parts of other electric lamps under sub-heading 9405.99 read with 9405.40. The clearance issue under OGL was directed to be examined separately with reference to the SSI registration certificate. Case-Laws Customs Wed, 31 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81428